Form 2106--Employee Business Expenses (2009)

Summary: This is an example of Form 2106 (2009) with items included as described in the text. Additionally, these line items are completed:

Your name field contains David Pine

Occupation in which you incurred expenses field contains Sales

Social security number field contains 559-00-9559

Under Part I--Employee Business Expenses and Reimbursements: Step 1--Enter Your Expenses:

1. Vehicle expenses from line 22 or line 29. (Rural mail carriers: See instructions.) field contains 11,151

2. Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work field contains 1,320

6. Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column B, enter the amount from line 5 field contains 12,471

7. Enter reimbursements received from your employer that were not reported to you in box 1 of Form W-2. field contains 5,400

8. Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 field contains 7,071

9. In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (D.O.T.) hours of service limits: Multiply meal expenses by 80% (.80) instead of 50%. For details, see instructions.) field contains 7,071

10. Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Schedule A (Form 1040), line 20 (or on Schedule A (Form 1040NR), line 9). field contains 7,071